shopping_cart

Your shopping cart is empty

  • Home
  • Loans: taxation paper

Loans: taxation paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 18 Jul 06 by VICTORIAN DIVISION, THE TAX INSTITUTE

Topics covered in this paper include:

  • extended definition of loan for Division 7A purposes
  • common Division 7A mistakes
  • residual effect of section 108
  • issue in forgiving loans
  • strategies for solving Division 7A problems before they arise
  • issues with interposed entities
  • debt equity rules, SME carve-outs.

Author profiles

Christopher Wookey CTA
Photo of author, Chris WOOKEY Chris is now operating his own specialist tax consulting practice. Chris was previously a principal in the tax consulting division of Deloitte Private in Melbourne. A finalist in The Tax Institute’s Tax Adviser of the Year Awards for 2020, he has over 30 years’ experience in the chartered accounting profession and is co-chair of The Tax Institute’s SME & Tax Practitioner Technical Committee and a member of the Victorian State Technical Resource Committee. Chris was also a member of the Board of Taxation’s Reference Group for its recently released Review of Small Business Tax Concessions. His experience, centred on issues encountered by private groups and includes advising about applying CGT rollovers to facilitate moving from one entity structure to another. - Current at 16 August 2021
Click here to expand/collapse more articles by Chris WOOKEY.
Ian DUNNE

 

This was presented at Loans are Seldom What they Seem .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Loans: taxation

Author(s):  Chris WOOKEY,  Ian DUNNE

Materials from this session:

Loans: a technical view

Author(s):  Michael Bearman

Materials from this session:

Loans: an accountant's view

Author(s):  Craig MCCORMICK

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse